The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:
Pursuant to court order;
Pursuant to directive of law enacted by the General Assembly;
When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court, or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Division as constituting a comprehensive countywide reappraisal; or
When ordered by or implemented by a county pursuant to a directive of the division or its successor agency.
Survey—Miscellaneous, 11 U. Ark. Little Rock L.J. 235.
Case Notes
In General.
This subchapter applies only to a rollback of millage levied where there has been a countywide or statewide reappraisal of property pursuant to the four factors listed in this section. Gazaway v. Greene County Equalization Bd., 314 Ark. 569, 864 S.W.2d 233 (1993).
Where there is no evidence an appraisal occurred as a result of a countywide or statewide reappraisal of property by one of the four methods listed in this section, § 26-26-407 does not apply. Gazaway v. Greene County Equalization Bd., 314 Ark. 569, 864 S.W.2d 233 (1993).
Cited:
Crane v. Newark School Dist. No. 33, 303 Ark. 650, 799 S.W.2d 536 (1990); Worth v. City of Rogers, 341 Ark. 12, 14 S.W.3d 471 (2000).
Notes of Decisions
Cited in 6
cases, 1988–2006 · leading case: Worth v. City of Rogers, 14 S.W.3d 471 (Ark. 2000).
Worth v. City of Rogers, 14 S.W.3d 471 (Ark. 2000). · cites it 40דThe General Assembly did establish such procedures in Ark.Code Ann. § 26-26-401 (Repl.1997). That section provides: The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a…”
Hoyle v. Faucher, 975 S.W.2d 843 (Ark. 1998). · cites it 8דQualifying reappraisals are ones where the reappraisal is effected pursuant to a court order or a directive of the General Assembly or where it is initiated by certain county officials or by one or more taxing units under a certification or directive from the Assessment…”
Beebe v. Fountain Lake Sch. Dist., 231 S.W.3d 628 (Ark. 2006). · cites it 2דFrank litigation, plaintiffs filed a complaint for writ of mandamus, declaratory relief, illegal exaction, and injunctive relief, and brought the action pursuant to Amendment 59 of the Arkansas Constitution, Article 16, § 14 of the Arkansas Constitution, and Ark. Code Ann. §…”
Clark v. Union Pac. R.R., 745 S.W.2d 600 (Ark. 1988). · cites it 2דIn an attempt to clarify the matter, the General Assembly enacted Act 848 of 1981 ( Ark. Code Ann. §§ 26-26-401 et seq. (1987)) which provides at § 405: (a) Revenues derived from personal property by each taxing unit in the county are to be frozen at the base-year levels.”
Gazaway v. Greene Cnty. Equalization Bd., 864 S.W.2d 233 (Ark. 1993). “, § 26-26-401, determines its application: The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property: (1) Pursuant to court…”
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